PAYE on covid tests

SUGGESTED

Hi All,

Please advise if the company pays for the covid test and provides the employee with vitiams if they test positive, does the emplloyee need to pay tax on this?

From what I know the answer is yes.  How is the best way to input it on VIP Priemer?  I will create a earning line.  Which IRP5 code should I use.

Thanks for the assitance